E4-6 Calculating Activity Rates, Assigning Costs [LO 4-3, 4-4]

Fellar Corp. has identified the following information:

Activity cost pools
Materials handling	$ 60,000
Machine maintenance	51,750
Cost drivers
Number of material moves	960
Number of machine hours	75,000

Required :

1.

Calculate the activity rate for each cost pool. (Round your answers to 2 decimal places.)

	Activity Rate
Material Handling		per Material Move
Machine Maintenance		per Machine Hour

2.	Determine the amount of overhead assigned to Fellars products if they have the following activity demands: (Round your intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount.)

	Product A	Product B
Number of material moves	600	360
Number of machine hours	42,000	33,000